https://www.taxtmi.com/caselaws?id=86395 Caustic soda used for cleaning glass bottles before filling was treated as an eligible input used in relation to the manufacture of aerated water. The Tribunal followed the ratio already laid down in the appellant's own earlier case and accepted that the cleaning material had a sufficient nexus with the manufacturing process. The issue was therefore decided in favour of the assessee, and the appeal was allowed. en-us Wed, 05 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 15:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86395 Caustic soda used for cleaning glass bottles before filling was treated as an eligible input used in relation to the manufacture of aerated water. The Tribunal followed the ratio already laid down in the appellant's own earlier case and accepted that the cleaning material had a sufficient nexus with the manufacturing process. The issue was therefore decided in favour of the assessee, and the appeal was allowed. Case-Laws Central Excise Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86395